1. Income from literary, artistic and scientific property, including income from the sale of unique works of art and income from works of educational and scientific dissemination, when earned by holders of copyright or related rights who are residents of Portuguese territory, provided that they are the original holders, is included in aggregation for IRS purposes at only 50% of its amount, net of other benefits.
1 - Os rendimentos provenientes da propriedade literária, artística e científica, incluindo os provenientes da alienação de obras de arte de exemplar único e os provenientes das obras de divulgação pedagógica e científica, quando auferidos por titulares de direitos de autor ou conexos residentes em território português, desde que sejam os titulares originários, são considerados no englobamento, para efeitos do IRS, apenas por 50 % do seu valor, líquido de outros benefícios.
2. Income from written works without a literary, artistic or scientific character, architectural works and advertising works is excluded from the preceding paragraph.
2 - Excluem-se do disposto no número anterior os rendimentos provenientes de obras escritas sem carácter literário, artístico ou científico, obras de arquitectura e obras publicitárias.
3. The amount to be excluded from aggregation under paragraph 1 may not exceed EUR 10,000.
3 - A importância a excluir do englobamento nos termos do n.º 1 não pode exceder (euro) 10 000.
The 50% inclusion in aggregation for resident original holders, the exclusions in paragraph 2 and the EUR 10,000 cap on the amount excluded are retained.
We check eligibility for IFICI, the Madeira regime, the start-up and capitalisation incentives and the property benefits, prepare the registrations and claims, and model what the benefit is worth, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.